The tariff classification of a photo frames and shelf set from China

N317962 March 8, 2021 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4414.00.0000; 9903.88.15 Ms. Kate Chen Enchante Accessories, Inc. 16 East 34th Street, 16th Floor New York, New York 10016 RE: The tariff classification of a photo frames and shelf set from China Dear Ms. Chen: In your letter, dated February 26, 2021, you requested a tariff classification ruling. Product information and photos were submitted for our review. The item under consideration, Item# LF06, is a composite article consisting of three matted picture frames and a coordinating narrow shelf. The outer dimensions of the frames are 8” x 10” (designed to hold a 5” x 7” photo), 6” x 8” (to hold a 4” x 6” photo), and 6” x 6” (to hold a 4” x 4” photo). They are constructed of medium density fiberboard (MDF), which for tariff purposes is considered to be “wood” of chapter 44, Harmonized Tariff Schedule of the United States (HTSUS). Packaged together with the frames is a matching MDF shelf made for mounting on a wall and designed for display of the frames. The shelf is 23” long and just 4” wide. The shelf has a front lip and backer board to help secure the frames in place. With the frames in place there is no additional space on the shelf for other uses. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The four-piece set of MDF frames and shelf is a composite article. The essential character of the article is imparted by the frames. Therefore, the applicable subheading for the frames and shelf set will be 4414.00.0000, HTSUS, which provides for “Wooden frames for paintings, photographs, mirrors or similar objects.” The rate of duty will be 3.9 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4414.00.0000, HTSUS, unless specifically excluded, are subject to an additional 7.5% percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.15, in addition to subheading 4414.00.0000, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division